Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.

Description: This paper looks at using an age adjustment to provide for anticipated future mortality improvements based on Ga-1951 Male Table. The use of a simple setback in age to provide for improving mortality has proven to be quite satisfactory and eliminates the expense of calculation and maintenance of voluminous projected tables. Followed by several discussion papers submitted

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses the effects of the Group Annuity Federal Disclosure Act, problems resulting from its implementation, and whether the act has improved communications to employees.

Description: Report presenting the 1987 and 1988 experience of retired individuals who are covered under insured pension plans in the United States and Canada. Data from years 1983 - 1986 are also included to provide a comparison with 1987 and 1988 experience.

Description: This is a discussion of the paper, 'Group Annuity Mortality' by Ray M. Peterson, which presents the Group Annuity Table for 1951 with projection factors. The paper is reviewed, an additional projection method is suggested with illustrations, discussion of the difficulties of using projected rates for premiums and reserves, and critiques are provided.

Description: Mortality tables including only the regular matured life study and limited to the experience of single life matured annuities under Group Annuity contracts.

Description: This literature guide provides a grounding in tax-sheltered annuities 'TSAs' and pertinent regulations. TSAs are only available to tax-exempt organizations.

Description: It is the purpose of this paper to demonstrate how deposit and experience funds, in theory, develop and enter a dividend formula. Discussions of this paper are included.

Description: This experience is predominantly based on retired lives, which includes benefit payments made under ongoing pension plans, terminated plans pension closeouts, partially guaranteed arrangements, such as certain Immediate Participation Guarantee contracts and non-guaranteed arrangements.

Description: This report is limited to a study of the 1964 experience of single life matured annuities under Group Annuity contracts.